READERS'  GUIDE 


TO  THE 


CEEDINGS  OF  THE  NATIONAL  TAX 
ASSOCIATION 


Volumes  I  to  VI 


By 
CHARLES  C.  WILLIAMSON,  Ph.D. 

Chief  of  the  Division  of  Ecouomics  and  Sociology 
New  York  Public  Library 


NATIONAL  TAX  ASSOCIATION 

Madison,  Wisconsin 

19  13 


Southern  Branch 
of  the 

University  of  California 

Los  Angeles 


Form  L  1 

2240 
N21r 


SOUTHERN  BRANCn, 

UNIVERSITY  OF  CALIFORNIA, 

LIBRARY, 

•LOS  ANGELES,  CALIF. 


A  READERS'  GUIDE 


TO  THE  ADDRESSES  AND  PROCEEDINGS  OF  THE  ANNUAL 
CONFERENCES  ON 


STATE  AND  LOCAL  TAXATION 

(VOLUMES  I  TO  VI,  1907-1913) 


UNDER  THE  AUSPICES  OF  THE 

NATIONAL  TAX  ASSOCIATION 


PREPARED  BY 

CHARLES  C.  WILLIAMSON,  Ph.  D. 

CHIEF  OF  THE  DIVISION  OF  ECONOMICS  AND  SOCIOLOGY 
NEW  YORK  PUBLIC  LIBRARY 


'.  ;    •  •-  .••  :"  -■ 


■  • ,  - 

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>      >  w  „  .  ..         . 


NATIONAL  TAX  ASSOCIATION 

MADISON,  WISCONSIN 

SEVENTH  YEAR 

51944 


TABLE  OF  CONTENTS 


£ 


SECTION  I. 
SUBJECT  INDEX. 

Page 
I.     GENERAL 7 

II.  CONSTITUTIONAL  PROVISIONS  RELATING  TO  TAXA- 
TION —  LIMITATIONS  —  UNIFORM  RULE  —  AMEND- 
MENTS—TAX LEGISLATION.     See  also  V,  3,  below 8 

III.  PROPERTY  TAXES. 

1.  The  general  property  tax 9 

2.  Taxation   of    real    estate — The   question   of   buildings    and 

other  improvements — Methods  of  assessment — Tax  maps. 
See  also  VIII,  2  and  4,  below 10 

3.  Land  taxes — Tax  on  site  value— .Single  tax — Unearned  in- 

crement tax 12 

4.  Personal   property   tax — Intangibles — Money   and   credits — 

Stocks  and  bonds — Mortgages — Low  uniform  rate — Classi- 
fied property  tax — Substitutes  for  personal  propert  tax_  12 

5.  Taxation  of  forests 14 

6.  Taxation  of  mineral  resources 15 

IV.  CORPORATION  TAXES. 

1.  General I5 

2.  Railways 16 

3.  Other   public   service   corporations  —  Franchise   taxation  — 

Telegraph,  telephone  and  express  companies 17 

4.  Banks  and  financial   institutions — Trust  companies — Build- 

ing and  loan  associations 19 

5.  Insurance  companies 20 

6.  Mercantile  and  manufacturing  corporations.     See  also  Li- 

cense taxes,  VII,  below 20 

V.     INCOME  TAX 21 

VI.     INHERITANCE  TAX 21 

VII.  LICENSE  TAXES— PROFESSIONAL  AND  BUSIESS  TAXES 
—EXCISE  TAXES— PRIVILEGE  TAX— TRANSFER  TAX 
—HABITATION  TAX— POLL  TAX 23 


VIII.     TAX  ADMINISTRATION. 

Page 

1.  General 23 

2.  Tax    commissions 24 

3.  Tax   conferences   and   associations 25 

4.  Assessment  problems.     See  also  III,  2,  above 25 

5.  Accounting 26 

IX.     SPECIAL  PROBLEMS. 

1.  Home  rule — Local  option.     See  also  IX,  2,  below 27 

2.  Separation  of  sources  of  state  and  local  revenues 27 

3.  State  and  federal  relations 28 

4.  Double  taxation — Interstate  comity 29 

SECTION  II. 

TAXATION  IN  VARIOUS  STATES  AND  COUNTRIES 30 

(References  to  American  states  are  arranged  in  alphabetical 
order  by  states,  followed  by  other  countries.) 

SECTION  III. 
AUTHOR  INDEX 34 


PREFATORY  NOTE 


This  guide  has  been  prepared  at  the  request  of  the  officers 
of  the  National  Tax  Association  who  for  some  time  have  felt 
the  need,  as  expressed  in  the  words  of  the  Secretary,  of  ' '  some- 
thing between  an  annotated  catalogue  and  an  abbreviated  in- 
dex, which  will  tell  public  administrators,  students  and  read- 
ers generally,  everything  that  can  be  found  on  a  given  topic 
in  the  six  volumes"  of  the  proceedings  of  the  association.  The 
annotations  supplied  are  not  designed  to  serve  in  any  sense  as 
digests  or  abstracts  of  the  papers,  but  merely  to  indicate  their 
character  and  scope.  "Wherever  feasible  this  is  done  by  means 
of  a  brief  quotation  from  the  article  itself.  It  should  also  be 
noted  that  these  pages  are  not  a  substitute  for  the  detailed 
author  and  subject  alphabetical  index  with  which  each  of  the 
volumes  is  supplied. 

The  guide  is  in  three  sections,  a  subject  index,  an  index  by 
states  and  countries,  and  an  author  index.  The  last  two  sec- 
tions are  brief  and  require  no  comment.  In  the  first  section 
all  important  references  to  a  particular  subject  are  gathered 
together,  the  principal  titles  being  entered  under  the  author's 
name  and  arranged  in  the  order  in  which  they  appear  in  the 
proceedings,  from  the  beginning  of  volume  I  to  the  end  of 
volume  VI.  Under  each  topic,  also,  and  in  smaller  type,  ref- 
erences of  a  secondary  character  are  made  to  parts  of  papers 
or  discussions  not  adequately  revealed  in  the  title  of  the  paper 
or  in  the  annotations. 

c.  c.  w. 

476  Fifth  Ave.,  New  York  City. 


SECTION  I 

SUBJECT  INDEX 


I.     GENERAL. 

Reed,  Charles  A.  L.    A  council  of  states.  I,  20-35. 

Proposes  the  assembling  of  a  "Council  of  States"  to  formulate  stand- 
ard bills,  not  only  on  taxation,  but  also  on  other  important  subjects,  for 
enactment  by  state  legislatures. 

Powers,  L.  G.     The  economic  and  statistical  value  of  uniform 
state  laws  on  the  subject  of  state  and  local  taxation. 

I,  47-53. 

Purdy,  Lawson.    Outline  of  a  model  system  of  state  and  local 
taxation.  I,  54-74. 

Loos,  Isaac  A.    The  limitations  of  the  purposes  for  which  taxes 
may  be  levied.  I,  121-127. 

An  examination  of  the  proper  objects  of  public  expenditure. 

Keasbey,  Lindley  M.    Some  general  considerations  concerning 
sovereignty  and  taxation.  I,  304-305. 

Pleydell,  Arthur  C.    The  incidence  of  taxation.  I,  424-433. 

Mathews,  William  0.    Taxation,  the  unit  rule  of  assessment ;  a 
hope  for  the  future.  I,  551-583. 

A  rather  sweeping  article  in  which  an  attempt  is  made  to  apply  to  a 
great  variety  of  taxes  the  idea  of  the  "unit  rule"  for  assessing  the  prop- 
erty of  corporations.  Urges  the  taxation  of  the  good  will  or  surplus  value 
of  every  business  or  profession. 

Gephart,  W.  F.     The  growth  of  state  and  local  expenditures. 

II,  513-525. 

Dillard,  James  H.     Taxation  and  the  public  welfare. 

Ill,  47-52. 

Report  of  the  commitee  to  cooperate  with  the  Census  Bureau. 

V,  419-421. 

Todd,  Edwin  S.     An  outline  for  the  study  of  state  and  local 
taxation.  VI,  117-126. 

The  study  of  taxation  in  American  collegs.      VI,  109-116. 


Brindley,  John  E.    A  program  of  state  tax  reform.       V,  82-83. 


A    READERS'    GUIDE 


II.     CONSTITUTIONAL   PROVISIONS  RELATING  TO 

TAXATION. 

Limitations — Uniform  rule — Amendments — Tax  Legislation. 

See  also  V,  3,  below. 

Loeb,  Isidor.     Constitutional  limitations  affecting  taxation. 

I,  75-82. 

Campbell,  Robert  A.    History  of  constitutional  provisions  re- 
lating to  taxation.  II,  559-577. 

"The  purpose  of  this  paper  is  to  point  out  the  importance  of  constitu- 
tional provisions  as  the  foundation  for  the  taxing  systems  of  the  different 
states;  to  show  their  growth  from  a  few  very  general  provisions  to  a  long 
statement  of  principles,  rules,  regulations  and  restrictions;  to  examine 
the  present  day  tendencies;  and  to  draw  some  conclusions."  The  ten- 
dency of  the  present  time  is  to  increase  the  number  of  restrictions  and 
limitations.  The  author  believes  that  "the  constitution  should  be  made 
up  of  broad,  general  provisions." 

Robinson,  William  A.     Obstructions  in  state  constitutions  to 

improvements  in  tax  laws.  Ill,  71-94. 

An  appeal  for  the  removal  of  constitutional  restraints  on  legislative  ac- 
tion, quoting  at  length  from  court  decisions  and  writers  on  taxation  in 
regard  to  the  "  uniform  ad  valorem ' '  system,  separation  of  sources,  etc. 

Robinson,  Clement  F.    Tax  legislation  of  1910.         IV,  267-273. 

Pleydell,  Arthur  C.     Tax  legislation  of  the  year  1910-1911. 

V,  53-63. 

Review  of  changes  effected  in  constitutions  and  tax  laws  of  the  several 
states. 

Constitutional  restraints  on  the  taxing  power.  V,  451-457. 

"A  memorial  submitted  for  the  consideration  of  the  constitutional  con- 
ventions of  New  Mexico  and  Arizona  on  behalf  of  the  International  Tax 
Association,  October,  1910." 

Pleydell,  Arthur  C.    Legislation  of  1912  and  pending  constitu- 
tional amendments.  VI,  37-49. 

Constitutional  amendments  in  Louisiana.    Extra  session,  1912. 

VI,  58-84. 

Miscellaneous  references 

Constitutional  restraints  in  Kentucky.  IV,  160. 

Constitutional  limitations  in  Ohio.  IV,  189-190. 

Constitutional  changes  in  1910-11.  V,  53-56. 


STATE    AND    LOCAL    TAXATION 


Constitutional  provisions  in  Virginia.  V,  70-72. 

Constitutional  limitations  in  Oregon.  V,  237. 

Tax  amendments  in  Oregon.  V,  246-251. 

III.     PROPERTY  TAXES. 

1.    The  general  property  tax. 

Merriam,  Charles  Edward.    Reform  in  municipal  taxation. 

I,  415-423. 

A  recital  of  the  economic  and  political  evils  of  the  general  property 
tax,  with  a  brief  examination  of  the  more  important  substitutes  for  the 
personal  property  tax,  the  habitation  tax  being  commended  as  most  worthy 
of  experiment. 

Sprague,  Robert  J.    Tax  problems  in  Maine. — In  view  of  Adam 
Smith's  first  principle  of  taxation.  I,  461-474. 

An  examination  of  (1)  "the  actual  conditions  of  taxation  in  a  selected 
Maine  town";  (2)  "the  peculiar  and  immediate  tax  problems  in  Maine"; 
(3)  "a  few  possible  reforms  of  the  system." 

It  appears  that  property  owners,  particularly  farmers,  pay  most  of  the 
taxes,  the  professional  and  business  classes  being  practically  exempt  from 
all  taxation.  This  is  held  to  be  one  of  the  causes  of  the  depopulation  of 
rural  communities. 


McPherson,  J.  H.  T.    The  general  property  tax  as  a  source  of 
state  revenue.  I,  475-484. 

"The  purpose  of  this  paper  is  to  present  a  summary  of  fact  and  argu- 
ment against  the  general  property  tax,  addressed  not  so  much  to    * 
experts  familiar  with  the  subject,  as  to  the  interested  public." 

Derthick,  F.  A.    The  farmers  and  the  general  property  tax. 

II,  139-148. 

A  discussion  of  conditions  in  Ohio,  where  "about  one-half  of  the  prop- 
erty of  the  state  is  withheld  from  taxation,  leaving  the  burden  to  be  borne 
by  the  remaining  half."  Advocates  a  low  uniform  rate  on  intangibles 
and  explains  why  it  has  proved  so  difficult  to  amend  the  constitution  so 
as  to  permit  the  classification  of  property. 

Bullock,  Charles  J.    The  general  property  tax  in  Switzerland. 

IV,  53-84. 

Switzerland  is  the  only  European  country  having  a  system  of  direct 
property  taxes  operating  under  conditions  comparable  to  those  in  the 
United  States.  While  ' '  general  conditions  in  Switzerland  are  more  favor- 
able than  in  the  United  States  to  the  successful  operation  of  direct  taxa- 
tion *  *  *  ,  Swiss  experience  shows  that,  with  good  administration 
and  a  moderate  rate  of  taxation,  personal  property  can  be  taxed  with 
reasonable  success." 


10  A    READERS'    GUIDE 


Brindley,  John  E.    The  problem  of  tax  reform  in  Iowa. 

IV,  141-156. 

Deals  with  ' '  the  problem  of  tax  reform  in  Iowa  primarily  from  the 
standpoint  of  general  property  taxation  for  the  purpose  of  determining, 
first,  the  basis  of  its  failure  *  *  *  ;  second,  what  remedies,  if  any, 
may  successfully  be  applied;  and  finally,  the  place  which  this  tax  may 
reasonably  be  expected  to  hold  in  a  reconstructed  and  scientific  revenue 
system. ' ' 

Report  of  committee  on  causes  of  failure  of  general  property 
tax.  IV,  299-310. 

The  subject  matter  of  this  report  is  treated  under  the  following  heads: 
(1)  Results  of  attempts  at  stringent  administration;  (2)  opinions  of 
commissions  on  the  possible  success  of  a  more  strict  administration;  (3) 
defects  of  the  theory  on  which  the  general  property  taxed  is  based.  The 
committee  concludes  that  the  failure  of  the  general  property  tax  is  due 
to  the  inherent  defects  of  the  theory. 

The  defects  and  evils  of  the  general  property  tax. 

I,  314-324. 

Efforts  to  enforce  the  general  property  tax;  tax  inquisitor 
law  in  Ohio.  IV,  191-193. 

General  property  tax  in  Virginia.  V,  67. 

Advantages  and  disadvantages  of  the  state  general  property 
tax.  V,  253-255. 

2.  Taxation  of  real  estate — The  question  of  buildings 
and  other  improvements — Methods  of  assessment — 
Tax  maps.    See  also  VIII,  2  and  4,  below. 

MacCracken,  John  H.  Taxation  of  city  real  estate  and  im- 
provements on  real  estate  as  illustrated  in  New  York 
City.  I,  375-397. 

Derthick,  F.  A.  The  taxation  of  real  estate  and  real  estate  im- 
provements. I>  398-405. 

Hammond,  Matthew  B.  Cooperation  between  state  and  local 
authorities  in  the  assessment  of  real  estate.        II,  113-126. 

Describes  the  work  of  permanent  state  tax  commissions  in  supervising 
and  revising  the  work  of  local  assessors  in  order  to  secure  assessment  at 
full  values. 

Purdy,  Lawson.    City  real  estate  assessment.  II,  237-247. 

A  valuable  paper,  relating  chiefly  to  New  York  City.  Mr.  Purdy  dis- 
cusses the  "block  system,"  "field  work,"  "review,"  and  "publicity." 

Discussion  of  methods  of  real  estate  assessments.       II,  257-262. 


STATE    AND    LOCAL    TAXATION  11 

Powers,  L.  G.     Uniform  listing  of  real  estate.        Ill,  321-332. 

A  plea  ' '  for  the  use  of  a  classified  listing  of  real  estate  under  heads 
that  fully  elucidate  *  *  *  the  character  and  amount  of  land  of  each 
specific  class  or  character. ' ' 

Report  of  the  committee  on  uniform  classification  of  real  es- 
tate. IV,  313-339. 

This  committee  was  appointed  to  recommend  a  uniform  classification 
of  real  property  in  order  to  aid  the  Bureau  of  the  Census  in  reporting 
for  each  civil  division  the  value  of  various  classes  of  real  property,  show- 
ing the  value  of  land  separately.  The  report  is  divided  into  three  parts, 
as  follows:  I.  The  situation  as  it  should  be  to  produce  the  desired  re- 
sults. II.  The  actual  situation  in  the  several  states,  territories  and 
provinces,  showing  in  tabular  form  important  facts  in  regard  to  use  of 
tax  maps,  statistical  work,  assessors,  assessment  and  state  supervision. 
III.  The  changes  needed  to  accomplish  the  results  desired. 

Discussion  of  real  estate  classification.  IV,  341-354. 

Report  of  committee  on  assessment  of  real  estate.      V,  345-362. 

1 '  Methods  and  schemes  of  work  which  are  being  applied  or  may  be 
adopted  by  assessors  in  their  actual  assessment  of  property. ' '  An  appen- 
dix gives  various  rules  for  valuing  lots  which  are  shorter  or  longer  than 
the  normal. 

Pomeroy,  George  E.  Taxation  of  buildings  in  business  dis- 
tricts and  work  of  a  valuation  committee  in  the  assess- 
ment of  real  estate.  VI,  347-352. 

Howe,  Samuel  T.,  J.  A.  Burnette,  and  B.  F.  Milton.  Classifica- 
tion of  real  estate.  VI,  355-363. 

The  Kansas  tax  commission  describes  in  this  paper  a  classification  of 
lands  adopted  in  that  state  with  the  primary  purpose  of  avoiding  under- 
assessment of  the  better  land  and  over-assessment  of  the  poorer. 

Miscellaneous  references 

Assessment  of  real  estate.  I,  131-134. 

Assessment  of  real  estate  in  Utah.  II,  339-340. 

Taxation  of  real  estate  in  New  York.  II,  468-472. 

Appraisement  of  real  property  in  Ohio.  IV,  193-196. 

Rules  for  assessment  of  real  property.  IV,  206-207. 

Tax  maps.  IV,  316-323. 

True  consideration  in  deeds.  IV,  383-391. 

Real  estate  assessment  in  New  York  in  rem.  V,  89. 


12  A    READERS'    GUIDE 


Separate  assessment  of  land  and  improvements  in  New  York 
state.  V.  89. 

Tax  maps.  V,  347-348,  353,  356. 

Separate  assessment  of  land  and  improvements.  V,  349. 

Assessment  of  buildings.  V,  354. 

3.  Land  taxes — Tax  on  site  value — Single  tax — Unearned 

increment  tax. 

LeRossignol,  J.  E.,  and  Downie,  Stewart.     Ratings  on  unim- 
proved values  in  New  Zealand.  I,  273-285. 

Concludes  that  "Up  to  the  present  time  the  economic  effects  of  rating 
on  unimproved  values  have  been  insignificant. ' ' 

Fillebrown,  C.  B.    The  single  tax.  I,  286-293. 

Davenport,  H.  J.     The  taxation  of  unearned  increment. 

I,  294-303. 

A  critical  discussion  of-  the  single  tax  idea,  in  which  the  author  holds 
that  "not  so  much  in  general  purpose  and  in  general  principle  as  in 
theory  and  method  is  the  single  tax  program  defective." 

Blackmar,  F.  W.     The  basis  of  assessment  in  taxation. 

I,  434-441. 

' '  The  normal  tax  is  a  tax  on  land  values  or  economic  rent  and  in- 
comes." 

Single  tax  amendment  proposed  in  Oregon.  V,  245. 

4.  Personal  property  tax — Intangibles — Money  and  cred- 

its— Stocks  and  bonds — Mortgages — Low  uniform 
rate — Classified  property  tax — Substitutes  for  per- 
sonal property  tax. 

Coray,  George.    The  Utah  mortgage  tax.  I,  183-188. 

Describes  the  experience  of  Utah  as  it  alternated  from  a  system  of 
taxation  to  one  of  exemption,  then  back  to  taxation  and  finally  to  the 
exemption  of  mortgages  again. 

Bachelder,  N.  J.    Taxation  of  the  products  of  agriculture. 

I,  250-255. 

An  appeal  for  the  exemption  of  farm  products. 

Peterson,  Samuel.    The  taxation  of  intangible  assets  in  Texas. 

I,  306-312. 

Relates  to  the  taxation  of  the  "corporate  excess"  under  the  general 
property  tax. 


STATE    AND    LOCAL    TAXATION  13 


Taylor,  W.  G.  Langworthy.    Multiple  taxation  and  taxation  of 
credits.  I,  313-339. 

"The  object  of  this  paper  is  primarily  to  justify  and  emphasize  the 
importance  of  the  taxation  of  credits. ' ' 

Pierce,  Frank  G.    Taxation  of  moneys  and  credits.      I,  340-357. 

"Money  and  credits  are  not  property,  and  should  not  be  as  property 
subject  to   taxation." 

Mixter,  Charles  W.    Farm  mortgages  and  double  taxation  in 
Vermont — situation  and  remedy.  I,  358-363. 

Holds  that  mortgages  should  be  exempt,  but  as  that  is  politically  im- 
possible, "Let  the  mortgagors  do  the  advancing  of  the  tax  on  mortgages 
and  then  (in  future  contracts)  legally  deduct  it  from  their  gross  interest 
money. ' ' 

Hollander,  Jacob  H.    Municipal  taxation  of  intangible  wealth. 

I,  406-414. 

A  discussion  of  the  low  uniform  rate  applied  to  intangible  property  in 
Baltimore,  with  a  resume  of  the  conditions  which  led  to  its  adoption  and 
the  success  which  has  attended  the  first  decade  of  experience  under  it. 

Bullock,  Charles  J.     The  taxation  of  intangible  property. 

II,  127-137. 

Holds  that  under  methods  at  present  in  vogue  in  nearly  all  states  it  is 
impossible  to  tax  intangible  personality  with  even  tolerable  certainty  and 
justice,  and  advocates  a  uniform  tax  of  three  or  four  mills  on  the  dollar 
on  money,  credits  and  securities. 

Easterday,  J.  H.    Taxation  of  money  and  credits.       II,  149-159. 

In  the  state  of  Washington  a  law  exempting  credits  was  passed  and  its 
validity  finally  affirmed  in  spite  of  a  constitution  requiring  the  taxation 
of  all  property  at  a  uniform  rate,  the  argument  having  prevailed  that 
credits  are  not  property,  but  only  evidence  of  property  and  that  therefore 
the  taxation  of  credits  is  double  taxation. 

Discussion  of  taxation  of  intangibles.  II,  161-167. 

Forman,  James  C.  Business  assessments  as  a  substitute  for  per- 
sonal property  tax.  II,  273-283. 

Bullock,  Charles  J.    A  classified  property  tax.  Ill,  95-105. 

A  logical  and  convincing  argument  for  the  low  uniform  rate  on  in- 
tangible personal  property. 

Adams,  Thomas  S.  The  income  tax  as  a  substitute  for  the 
property  tax  on  certain  forms  of  personality  in  the  state  of 
Wisconsin.  IV,  87-110. 

Dittev.  R.  M.    Uniform  rule  and  tax  limit  legislation  in  Ohio. 
J  VI,  215-233. 

An  uncompromising  defense  of  the  taxation  of  all  property  by  uniform 
rule  at  full  value,  opposing  the  idea  of  classification  and  low  rate  on  in- 
tangibles, by  the  chairman  of  the  Ohio  State  Board  of  Tax  Commissioners. 


14  A    HEADERS'    GUIDE 


Discussion — Uniform  rule  in  Ohio.  VI,  234-238. 

Various  speakers  condemn  the  position  taken  by  Judge  Dittey. 

Report  of  committee  on  practicable  substitutes  for  the  per- 
sonal property  tax.  V,  333-343. 

Armson,  J.  G.     Two  years'  experience  in  Minnesota  with  the 
three-mill  tax  on  money  and  credits.  VI,  239-248. 

Heydecker,  Edward  L.    The  New  York  "secured  debts"  law. 

VI,  251-254. 

A  law  of  1911,  providing  a  registration  tax  of  one-half  of  one  per  cent 
on  foreign  bonds  and  mortgages,  similar  to  the  mortgage  registration  tax 
of  1906. 

Miscellaneous  references 

Taxation  of  mortgages.  I,  61. 

Assessment  of  personal  property.  I,  134-135. 

The  situs  of  credits.  I,  196-198. 

Discussion  of  mortgage  taxation.  I,  368-372. 

Mortgage  tax  law  in  New  York.  II,  459. 

Personal  property  tax  in  New  York.  II,  472-475. 

Mortgage  tax  in  Washington.  Ill,  107-108. 

"The  graded  property  tax."  IV,  92-94. 

"Classified  personal  assessment"  in  Maryland.      IV,  380-383. 

The  flat  rate  of  5  mills  on  money  and  credits  in  Iowa. 

V,  76-80. 

"Secured  debts"  tax  in  New  York.  V,  92. 

Personal  property  tax  in  Pennsylvania.  VI,  142-150. 

"Choses  in  action"  tax  of  Connecticut.  VI,  249-250. 

5.    Taxation  of  forests. 

Shaw,  A.  C.    Forest  taxation.  I,  256-258. 

Fairchild,  Fred  Rogers.     The  taxation  of  timber  lands  in  the 
United  States.  II,  69-82. 

Shaw,  A.  C.    Taxation  of  forest  lands.  II,  83-91. 

Fernow,  B.  E.     Forest  taxation  and  conservation  in  Canada. 

II,  93-98. 


STATE    AND    LOCAL    TAXATION  15 


Discussion  on  forest  taxation.  H>  99-110. 

Robinson,  Clement  F.    Forest  taxation  under  the  direct  state 
tax  in  Maine.  IH,  359-363. 

Fairchild,  Fred  Rogers.     Suggestions  for  a  practical  plan  of 
forest  taxation.  VI,  371-393. 

Discussion — Forest  taxation.  VI,  394-401. 

Miscellaneous  references 

Taxation  of  wild  lands  in  Maine.  I,  467-470. 

Assessment  of  timber  land  in  Washington.  Ill,  335-336. 

6.    Taxation  of  mineral  resources. 

Skelton,  0.  D.     The  taxation  of  mineral  resources  in  Canada. 

II,  385-394. 

Townsend,  T.  C.    Taxation  of  coal,  oil  and  gas.        II,  395-409. 

"A  discussion  of  the  most  feasible  method  for  taxing  coal,  oil  and 
gas  *  *  *  and  is  confined  to  conditions  as  they  exist  in  West  Vir- 
ginia. ' ' 

McVey,  Frank  L.    The  taxation  of  mineral  properties. 

II,  411-430. 

"In  this  paper  it  is  proposed  to  present  briefly  the  methods  used  in  a 
number  of  the  states  and  foreign  countries,  and  to  show  in  such  detail  as 
the  time  permits  the  system  of  taxation  developed  in  Minnesota  during 
the  last  two  years  for  the  assessment  of  mineral  properties." 

Thomas,  J.  J.     Taxation  of  mines  in  Utah  and  Nevada. 

II,  431-440. 

Miscellaneous  references 

Taxation  of  mineral  rights.  I>  63-64. 

Taxation  of  mines  and  minerals  in  British  Columbia. 

II,  316-317. 

Taxation  of  mines  in  Utah.  VI,  430-431. 

IV.     CORPORATION  TAXES. 
1.    General. 

Peterson,  Samuel.    The  taxation  of  intangible  assets  in  Texas. 

I,  306-312. 

Eelates  to  taxation  of  the  ' '  corporate  excess ' '  under  the  general  prop- 
erty tax. 


16  A    BEADERS'    GUIDE 


Beck,  Joseph  A.    Taxation  by  the  state  of  Pennsylvania. 

I,  531-550. 

Mainly  a  description  of  the  method  of  taxing  various  classes  of  cor- 
porations, with  much  citation  of  statutes  and  judicial  decisions. 

Sutro,  Theodore.    Taxation  of  competitive  industrial  corpora- 
tions. I,  605-621. 

Points  out  the  hardships  imposed  upon  corporations  in  the  way  of 
taxation,  from  which  competing  individuals  engaged  in  the  same  pursuits 
are  exempt;  also  suggests  remedies. 

Mavor,  James.     Canadian  methods  of  taxing  corporations. 

II,  585-615. 

Smith,  Herbert  Knox.    State  systems  of  corporate  taxation. 

V,  139-148. 

A  former  commissioner  of  corporations  reviews  the  systems  of  corpora- 
tion taxes  as  shown  in  a  study  of  seventeen  states,  made  by  the  Bureau 
of  Corporations. 

Nye,  A.  B.    A  progress  report  of  corporation  taxation  in  Cali- 
fornia. VI,  165-175. 

States  "the  principal  facts  connected  with  the  second  year  of  opera- 
tion" and  some  of  the  difficulties  encountered  in  the  administration  of 
the  law. 

Corbin,  W.  H.    The  work  of  the  special  tax  commission  investi- 
gating corporation  taxation  in  Connecticut.       VI,  449-458. 
Outline  of  different  methods  of  taxing  corporations.  I,  138  ff. 

Miscellaneous  references 

Taxation  of  corporations  in  Maine.  I,  471. 

Taxation  of  corporations  in  British  Columbia.        II,  315-316. 
Corporation  tax  in  Pennsylvania.      VI,  132-141,  150-152,  157. 

2.     Railways. 

Shields,  Robert  H.    Kailway  taxation.  II,  263-269 

Discussion  on  taxation  of  public  service   corporations. 

II,  487-510. 

A  general  discussion  of  many  controverted  points  in  railroad  taxation. 

Shields,  Robert  H.    Railroad  taxation  problems.       IV,  231-241. 

Points  but  some  of  the  practical  defects  in  the  various  methods  of  valu- 
ing railway  property  and  enlarges  upon  Michigan  experience,  with  spe- 
cial attention  to  the  Cooley-Adams  method. 


STATE    AND    LOCAL    TAXATION  17 

Polleys,  T.  A.    Railroads  as  taxpayers.  IV,  245-251. 

Assuming  that  railways  will  long  continue  to  pay  taxes  on  the  value  of 
their  property,  rather  than  on  their  gross  or  net  earnings,  the  writer 
emphasizes  three  features  of  ad  valorem  taxation:  (1)  The  railway  sys- 
tem as  the  proper  unit  for  taxation;  (2)  distribution  of  values  between 
states  should  be  on  a  composite  basis  of  all-track  mileage  and  gross  earn- 
ings; (3)  the  problem  of  what  percentage  of  assessed  value  should  be 
taxed  in  order  to  put  railway  property  on  an  equal  basis  with  other  prop- 
erty of  the  state. 

Foote,   Allen   Ripley.     Taxation   of   railroads   in   the   United 
States.  V,  193-230. 

Believing  that  the  ad  valorem  basis  is  not  practicable  for  the  taxation 
of  railroads,  the  author  proposes  ' '  the  adoption  of  a  flat  rate  tax  on 
gross  operating  revenue,  plus  a  differential  on  the  margin  of  difference 
between  operating  revenue  and  operating  expenses,  as  a  substitute  for  all 
ad  valorem  excise,  franchise,  and  all  other  taxes  of  every  kind  however 
levied  on  railroads,  such  tax  to  be  levied  and  collected  by  the  state. ' ' 

Discussion  of  railroad  taxation.  V,  231-233. 

Corbin,  W.  H.    The  work  of  the  special  tax  commission  investi- 
gating corporation  taxation  in  Connecticut.  VI,  449-458. 

Miscellaneous  references 

Taxation  of  railroads.  I,  144-150. 

Receipts  tax  for  railways.  II,  221-222. 

Taxation  of  railways  in  British  Columbia.  II,  322-323. 

Taxation  of  railways  in  Iowa.  IV,  148-149150,  154-155. 

Taxation  of  ground  leases  on  land  owned  by  railways. 

IV,  403. 

Taxation  of  railways  and  other  public  service  corporations 
in  California.  V,  116-131. 

Taxation  of  railways  in  New  Jersey.  V,  398-402. 

The  assessment  of  railroads.  VI,  499-504. 

3.    Other   public   service    corporations— Franchise    taxa- 
tion— Telegraph,  telephone  and  express  companies. 

Shortt,  Adam.     The  taxation  of  public  service  corporations. 

I,  622-634. 

A  critical  discussion  of  principles  and  methods,  the  gross  earnings  tax 
being  preferred  to  net  earnings  or  property  taxes. 


18  A    EEADEES'    GUIDE 


V 


Plehn,  Carl  C.     Taxation  of  public  service  corporations. 

I,  635-648. 

A  very  clear  and  convincing  statement  of  the  objections  to  ad  valorem 
taxation  of  public  service  corporations;  also  points  out  the  advantages  of 
taxing  gross  earnings. 

Coleman,  George  S.     Special  franchise  taxation  in  New  York. 

I,  649-654. 

Foote,  Allen  Ripley.    Relation  of  franchise  taxation  to  service 
rates.  I,  655-661. 

Sustains  the  thesis  that  "high  taxes  and  low  rates  are  incompatible," — 
that  "franchise  taxation  is  the  cause  of  overcapitalization  and  fraud." 

Maltbie,  Milo  R.     The  taxation  of  public  service  corporations. 

II,  477-486. 

A  discussion  of  a  few  of  the  more  important  phases  of  the  subject  as 
suggested  by  the  transit  situation  in  New  York  City. 

Gardiner,  W.  H.    Public  relations  and  taxation  of  public  service 
corporations.  Ill,  175-180. 

Taylor,  Hugh.    Taxation  of  telephone  companies  in  the  state  of 
New  York.  HI,  181-191. 

Points  out  the  confusion  in  New  York  tax  laws  and  methods,  resulting 
in  friction,  errors  and  needless  expenditure  of  time  and  money. 

Discussion  on  assessment  of  public  service  corporations. 

Ill,  193-200. 
Confined  to  the  question  of  street  railway  companies. 

Holcomb,  Alfred  E.    The  assessment  of  public  service  corpora- 
tions. V,  149-165. 

Concludes  that  there  is  need  for  more  emphasis  on  administrative  effi- 
ciency, and  inclines  to  the  view  that  the  gross  earnings  system  is  probably 
the  most  satisfactory.  An  appendix  of  twenty-six  pages  contains  "Ex- 
tracts from  reports  of  tax  commissions,  writings  of  economists  and  from 
other  sources,  upon  the  subject  of  the  taxation  of  public  service  corpora- 
tions by  the  gross  earnings  method,  with  notes  on  the  constitutionality  of 
such  a  method. ' ' 

Guernsey,  N.  T.    The  relation  of  taxation  to  service  rates. 

VI,  177-185. 

Discusses  two  questions:  (1)  "the  underlying  differences  between 
the  valution  of  property  for  the  purposes  of  taxation  and  its  valuation 
as  the  basis  of  rate  schedules.";  (2)  "whether,  in  view  of  the  present 
efforts  to  establish  rates  with  reference  to  the  cost  of  service,  taxes  should 
be  included  as  a  part  of  this  cost. ' ' 

Discussion — Taxation  and  service  rates.  VI,  187-211. 


STATE    AND    LOCAL    TAXATION  19 

Miscellaneous  references 

Taxation  of  public  service  corporations.  I,  64-70. 

Public  service  corporations  and  franchises.  I,  150-151. 

Taxation  of  franchises  in  Winnipeg.  II,  288-292. 

Taxation  of  special  franchises  in  New  York.  II,  462-466. 

Assessment  of  street  railways.  Ill,  193. 

Assessment  of  public  service   corporations  in  Washington. 

Ill,  336-337. 

Taxation  of  public  service  corporations  in  Iowa.    IV,  148-149. 

Assessment  of  pipe  lines.  IV,  181. 

Taxation  of  public  service  corporations  in  Ohio.        IV,  219. 

Assessment  of  public  service  corporations.  IV,  261-266. 

Taxation  of  public  service  corporations  in  Virginia.    V,  71-72. 

Taxation  of  franchises  in  California.  V,  131-135. 

Gross  receipts  taxes  for  public  service  corporations  in  Cali- 
fornia. V,  125-135. 

Assessment  of  public  service  corporation  property.       V,  357. 

Taxation  of  public  service  corporations  in  Rhode  Island. 

VI,  274-275. 

4.    Banks  and  financial  institutions — Trust  companies — 
Building  and  loan  associations. 

Report  of  committee  on  taxation  of  banks  and  financial  insti- 
tutions. V,  313-324. 

A  general  review  of  the  methods  of  taxing  banks  in  the  va- 
rious states. 

Miscellaneous  references 

Taxation  of  banks  and  trust  companies.  I,  71-72. 

Assessment  of  bank  stock.  IV,  391-401. 

Taxation  of  banks  and  trust  companies  in  Pennsylvania. 

VI,  156,  158-9,  163. 


20  A    READERS'    GUIDE 


5.    Insurance  companies. 

Huebner,  Solomon  S.    The  taxation  of  life  and  fire  insurance 
companies.  I,  595-604. 

Bradshaw,  T.    Taxation  of  life  assurance  companies  in  Canada. 

II,  343-361. 

Cox,  Robert  Lynn.     Taxation  of  life  insurance  in  the  United 
States.  II,  363-378. 

Discussion  of  life  insurance  taxation.  II,  379-384. 

Noel,  James  W.    The  taxation  of  insurance.  Ill,  111-128. 

Maintains  that  taxes  on  life  insurance  have  been  excessive  and  should 
be  reduced,  but  admits  that  it  is  not  surprising  that  legislators  have 
failed  to  take  heed  of  complaints  of  unjust  taxation  so  long  as  the  ad- 
ministration of  mauy  companies  was  characterized  by  fraud  and  ex- 
travagance and  the  accumulation  of  huge  '  *  unapportioned  and  apparently 
unnecessary ' '  surpluses. 

DeBoer,  Joseph  A.    Taxation  of  level  premium  life  insurance. 

Ill,  129-148. 

Advocates  a  uniform  state  tax  of  one  per  cent  on  gross  premiums  in 
lieu  of  all  other  taxes,  state  and  local,  state  fees  and  agents'  licenses 
being  made  uniform  in  the  various  states. 

Hoffman,  Frederick  L.    The  tax  burden  on  life  insurance  policy- 
holders. HI,  149-172. 

A  very  earnest  plea  for  a  reduction  of  the  taxes  paid  by  life  insurance 
companies. 

Report  of  committee  on  uniform  insurance  tax   (with  discus- 
sion). IV,  291-298. 

Approves  the  prevailing  license  fee,  or  tax  on  domestic  premium  re- 
ceipts, as  the  most  convenient  and  practicable  means  for  the  adjustment 
of  existing  tax  irregularities  and  discriminations. 

Miscellaneous  references 

Taxation  of  insurance.  I,  61-62. 

Taxation  of  insurance  companies  in  Pennsylvania. 

VI,  155-156,  162-163. 

6.    Mercantile  and  manufacturing  corporations.    See  also 

License  taxes,  below. 

Bruce,  William  George.     Taxation  of  mercantile   and  manu- 
facturing corporations.  Ill,  297-308. 


STATE    AND   LOCAL    TAXATION  21 

Corbin,  William  H.  Taxation  of  mercantile  and  manufacturing 
corporations.  Ill,  309-317. 

A  discussion  of  actual  and  possible  methods,  reaching  the  conclusion 
that  ' '  the  practical  method  of  taxing  mercantile  and  manufacturing  cor- 
porations "  *  *  *  is  "  a  tax  payable  to  the  state,  either  directly  or 
under  federal  supervision,  on  the  par  value  of  the  capital  stock  at  a 
minimum  rate,  increasing  with  net  income. ' ' 

Report  of  committee  on  taxation  of  mercantile  business. 

V,  325-331. 

Taxation  of  mercantile  and  manufacturing  corporations  in 
Rhode  Island.  VI,  275-279. 

V.     INCOME  TAX. 

Raper,  Charles  Lee.    The  taxation  of  incomes.  I,  241-249. 

Advocates  an  income  tax  as  the  chief  source  of  state  revenue;  dis- 
cusses methods  and  favors  proportional  rather  than  progressive  rates. 

Adams,  Thomas  S.  The  income  tax  as  a  substitute  for  the 
property  tax  on  certain  forms  of  personality  in  the  state 
of  Wisconsin.  IV,  87-110. 

Favors  an  income  tax,  rather  than  other  and  more  popular  substitutes 
for  the  property  tax,  such  as  the  single  tax,  habitation  tax,  business  or 
license  taxes,  and  the  classified  property  tax. 

Kennan,  K.  K.  Comparative  results  of  income  taxation  in  va- 
rious countries.  IV,  111-118. 

Discussion  on  income  tax.  IV,  119-138. 

A  free  expression  of  varied  opinions  as  to  the  possibility  of  success- 
fully administering  a  state  income  tax  in  American  states. 

Kennan,  K.  K.    Wisconsin  income  tax  law.  V,  103-113. 

An  analysis  of  some  of  the  more  important  features  of  a  law  which 
abolished  the  tax  on  intangible  property  and  established  the  income  tax 
as  a  substitute. 

Haugen,  Nils  P.    The  Wisconsin  income  tax.  VI,  321-333. 

Miscellaneous  references 

Income  tax  in  Switzerland.  IV,  59-60,  79-80. 

Income  tax  in  Virginia.  V,  72. 

VI.     INHERITANCE   TAX. 

Underwood,  Joseph  H.     The  taxation  of  inheritances. 

I,  211-223. 


22  A    READERS'    GUIDE 


West,  Max.     Taxation  of  inheritances.  I,  224-230. 

Briefly  describes  the  rapid  development  of  the  inheritance  tax  and 
notes  the  need  of  promoting  interstate  comity  as  a  means  of  avoiding 
double  taxation. 

Bullock,   Charles  J.     The  position  of  the  inheritance  tax  in 
American  taxation.  I,  231-240. 

Mainly  an  argument  to  show  that  the  inheritance  tax  should  not  be 
used  as  an  instrument  for  reducing  swollen  fortunes.  Holds  also  that  it 
should  be  reserved  for  the  states. 

Corbin,  William  H.    Inheritance  tax  laws.  II,  171-194. 

A  discussion  of  interstate  comity  in  the  matter  of  inheritance  taxation. 

Huebner,   Solomon  S.     The  taxation  of  inheritances. 

II,  195-205. 

Advocates  heavier  taxation  for  the  sake  of  state  revenue,  but  opposes 
the  use  of  inheritance  taxation  by  the  federal  government  or  for  social 
reform  of  any  kind. 

Underwood,  Joseph  H.    Discussion  of  inheritance  taxation. 

II,  207-209. 

Report  of  the  committee  on  a  model  inheritance  tax  law. 

IV,  279-289. 

Submits  draft  of  model  inheritance  tax  law  and  a  table  showing  the 
main  provisions  of  the  laws  of  the  states  and  territories  of  the  Union 
and  the  provinces  of  Canada. 

Report  of  the  committee  on  a  model  inheritance  tax  law. 

V,  301-310. 

Refers  principally  to  changes  made  in  the  New  York  law  in  1911,  re- 
ducing rates,  increasing  exemptions  and  avoiding  double  taxation;  also 
summarizes  changes  made  in  1911  in  inheritance  tax  laws  of  other  states. 

Discussion  of  the  inheritance  tax  committee  report. 

V,  311-312. 

Report  of  the  committee  on  inheritance  taxes.       VI,  283-293. 
A  review  of  changes  made  during  1912. 

Purdy,   Lawson.     Inheritance  taxation  in  the   state   of   New 
York.  VI,  295-301. 

Describes  the  bad  results  of  high  rates  in  the  law  of  1910  and  its  re- 
peal in  1912. 

Harrington,  John.     Taxation  of  stocks  and  securities  under 
the  inheritance  tax  law.  VI,  303-308. 

' '  Such  intangibles  as  represent  tangible  property  should  be  taxed,  upon 
their  transfer  at  the  situs  of  the  tangible  property,  and  for  the  benefit 
of  that  jurisdiction  only." 

Discussion  of  inheritance  taxation.  VI,  309-320. 


STATE    AND    LOCAL    TAXATION  23 


Miscellaneous  references 

Taxation  of  inheritances.  I,  56-61 ;  IV,  401. 

Inheritance  tax  in  New  York.  V,  49-50,  58-59. 

Collateral  inheritance  tax  in  Iowa.  V,  80. 

Collateral  inheritance  tax  in  Pennsylvania.         VI,  153-154. 

VII.     LICENSE  TAXES. 

Professional    and    business    taxes  — Excise    taxes  —  Privilege 
taxes — Transfer  tax — Habitation  tax — Poll  tax. 

Phillips,  John  B.    The  habitation  tax.  I,  168-182. 

The  habitation  tax  is  proposed  as  a  substitute  for  the  personal  prop- 
erty tax. 

Millis,  H.  A.  Business  and  professional  taxes  as  sources  of 
local  revenue.  I>  442-4o5. 

Forman,  James  C.  Business  assessments  as  a  substitute  for 
personal  property  tax.  II,  273-283. 

The  business  tax  in  the  province  of  Ontario. 

Hart,  W.  0.    The  license  tax  system  in  Louisiana.    Ill,  275-294. 

Miscellaneous  references 

Business  licenses.  I,  418-419 ;  V,  328,  339. 

Habitation  tax.  I,  419-421 ;  IV,  89. 

Business  tax  in  Winnipeg.  II,  286-288,  333-335. 

Municipal  licenses  in  Winnipeg.  II,  288. 

Business  tax.  * *,  90-92. 

License  taxes  in  Delaware.  VI,  462-465. 

VIII.    TAX  ADMINISTRATION. 

1.    General. 

Leser,  Oscar.    Problems  of  local  administration.       II,  527-545. 

Problems  of  administration.  IV,  357-404. 

»  Round  table  discussion  of  the  following  topics:  (1)  Eeal  estate  assess- 
ment and  the  supervision  and  equalization  of  local  assessments  by  central 
boards-  (2)  true  consideration  in  deeds;  (3)  assessment  of  bank  stock; 
"  (4)  the  taxation  of  inheritances;  (5)  taxation  of  ground  leases  of  land 
owned  by  railroads. 


24  A    EEADEES'    GUIDE 


Report  of  commitee  on  administration  of  laws  for  taxation  of 
property.  V,  363-375. 

Summarizes  existing  conditions  and  makes  suggestions  for  improved 
administration  in  regard  to  (1)  local  assessors,  (2)  boards  of  review  and 
equalization,  and   (3)    publicity  of  assessments. 

Problems  of  administration.  V,  381-416. 

A  round  table  discussion  on  qualification  of  assessors,  boards  of  appeal, 
railroad  taxation  and  special  tax  commissions. 

Fellows,  Wm.  B.  Problems  encountered  in  establishing  cen- 
tral supervision  in  a  state  under  a  town  form  of  govern- 
ment. VI,  469-477. 

Galloway,  Charles  B.     Administrative  problems  in  Oregon. 

VI,  487-493. 

Custis,  Vanderveer.    Administrative  problems  in  Washington. 

VI,  495-498. 

Tax  administration  in  West  Virginia.  IV,  174-176. 

2.    Tax  commissions. 

Phelan,  Raymond  V.     Centralized  tax  administration  in  Min- 
nesota and  Wisconsin.  I,  97-106. 
Relates  to  the  powers  and  functions  of  the  tax  commissions. 

Hammond,  Matthew  B.     Cooperation  between  state  and  local 

authorities  in  the  assessment  of  real  estate.        II,  113-126. 

Describes  the  work  of  permanent  state  tax  commissions  in  supervising 

and  revising  the  work  of  local  assessors  in  order  to  secure  assessment  at 

full  value. 

Howe,  Samuel  T.,  Crummer,  S.  C,  and  Glass,  W.  S.    The  tax 

commission  of  Kansas;  a  review  of  the  work  of  its  first 
year.  II,  443-455. 

Woodbury,  Egburt  E.    Work  and  problems  of  tax  commissions. 

II,  457-475. 

A  general  criticism  of  the  tax  system  of  New  York  State  by  the  chair- 
man of  the  State  Board  of  Tax  Commissioners. 

Florida  special  tax  commission.  V,  458-459. 

Brindley,  John  E.     The  county  assessor  and  tax  commission 
system.  VI,  407-418. 

Patterson,  C.  S.     Report  of  special  tax  commission  of  Utah. 

VI,  425-433. 

Davis,  W.  0.     The  special  tax  commission  of  Kentucky. 

VI,  435-443. 


STATE    AND    LOCAL    TAXATION  25 

Jess,  Frank  B.    Work  of  the  New  Jersey  tax  commission. 

VI,  445-447. 

Corbin,  W.  H.     The  work  of  the  special  tax  commission  in- 
vestigating corporation  taxation  in  Connecticut. 

VI,  449-458. 

Sparks,  George  W.     The  special  tax  commission  of  Delaware. 

VI,  459-465. 
Miscellaneous  references 

Office  of  state  tax  commissioner  in  West  Virginia. 

IV,  168-169. 

Powers  and  duties  of  Ohio  state  tax  commission.    IV,  197-198. 

Special  tax  commissions  authorized  in  1910-11.  V,  62. 

Temporary  tax  commission  in  Iowa.  V,  81. 

Special  tax  commissions — their  composition,  duties  and  pow- 
ers. V,  402-416. 

Special  tax  commission  in  Louisiana.  VI,  51-52. 

3.    Tax  conferences  and  associations. 

Discussion  of  New  York  conference.  V,  94-101. 

Boyle,  James  E.     The  North  Dakota  state  tax  association. 

VI,  85-93. 

Heydecker,  Edward  L.     State  conferences  on  taxation. 

VI,  95-99. 

A  description  of  the  work  of  the  first  and  second  annual  state  confer- 
ences in  New  York,  the  Connecticut  conference  of  assessors  and  boards 
of  review,  and  of  the  Connecticut  tax  collectors'  association. 

Discussion — state  conferences.  VI,  100-108. 
Miscellaneous  references 

New  York  state  tax  conference  at  Utica,  1911.  V,  85-88. 

Tax  conferences.  VI,  25-26. 

Conferences  of  assessors  in  Indiana.  VI,  103-104. 

4.    Assessment  problems.     See  also  III,  2,  above. 

Boyle,  James  E.    Methods  of  assessment  as  applied  to  different 

classes  of  subjects.  I,  128-167. 

' '  This  paper  aims  to  give  an  account  of  all  the  principal  methods  of 
assessment  now  in  force  in  the  United  States.  It  also  aims  to  draw  con- 
clusions from  the  evidence  thus  presented,  and  make  certain  recommenda- 
tions looking  to  the  improvement  of  our  assessment  systems." 


26  A    READERS'    GUIDE 


Seligman,  Edwin  R.  A.    The  importance  of  precision  in  assess- 
ments. II,  211-219. 

"The  great  need  of  the  day  is  to  replace  arbitrariness  by  certainty, 
and  to  secure  practical  equality  in  taxation  by  substituting,  as  far  as 
possible,  definite  and  fixed  rules  of  assessment  for  the  hodge-podge  and 
capricious  system,  or  lack  of  system,  which  is  well-nigh  universal  to-day, ' ' 
especially  in  the  assessment  of  personal  property  and  corporations. 

Discussion  of  precision  in  assessments.  II,  221-236. 

Boyle,  James  E.    Publication  of  assessment  lists.       II,  219-255. 

States  the  arguments  for  and  against  publishing  assessment  lists.  Con- 
cludes that  "it  is  certainly  a  powerful,  safe,  and  wholesome  stimulus ' '  to 
the  improvement  of  assessment  methods. 

Parish,  Thomas  A.    Assessors  and  assessments.        Ill,  333-311. 

Gives  the  experience  of  the  assessor  of  King  county,  Washington,  in 
the  administration  of  the  general  property  tax. 

Discussion  of  assessment  methods.  Ill,  319-355. 

Townsend,  T.  C.    State  supervision  of  assessments. 

Ill,  315-318. 

A  discussion  of  conditions  in  West  Virginia. 

Miscellaneous  references 

General  methods  of  assessing  and  equalizing.  I,  152-167. 
"Horizontal"  methods  of  equalization  condemned.      IV,  203. 

Supervision  of  assessments  in  New  Jersey.  IV,  358-361. 

Method  of  equalization  in  New  York.  V,  90. 

Assessment  in  Iowa.  V,  391-392. 

Review  of  assessments  in  New  York.  V,  386-389. 

Assessment  in  New  Jersey.  VI,  100-102. 

Assessment  methods  in  Indiana.  VI,  103-101. 

5.    Accounting. 

Henderson,  Henry  B.  Accounting  for  the  proceeds  of  all  col- 
lections of  taxes  and  public  charges  and  disbursements  of 
every  kind.  I,  85-89. 

Maclnnes,  Duncan.     Uniformity  in  municipal  accounts. 

Ill,  267-271. 

Uniform  accounting  in  West  Virginia.  IV,  176-177. 


STATE    AND    LOCAL    TAXATION  27 

IX.     SPECIAL  PROBLEMS. 

1.  Home  rule — Local  option.     See  also  IX,  2,  below. 

Wolff,  Solomon.    Home  rule  in  taxation.  I,  107-120. 

A  ' '  simple  and  effective ' '  remedy  for  many  of  the  evils  of  state  taxa- 
tion is  found  in  a  separation  of  sources  of  state  and  local  revenues.  ' '  Let 
the  state  obtain  all  the  revenues  it  needs  from  the  sources  it  may  select, 
and  say  to  the  counties  and  municipalities,  all  the  rest  of  the  property 
you  may  tax  for  your  purposes,  as  you  see  proper. ' ' 

Bullock,  Charles  J.    Local  option  in  taxation.  V,  271-287. 

A  critical  survey  of  the  arguments  in  favor  of  local  option,  concluding 
that,  except  for  the  single  taxer,  the  plan  has  few  advantages  and  many 
dangers,  running  directly  counter  to  the  experience  of  the  last  five  or  six 
centuries. 

Miscellaneous  references 

Discussion  of  local  option  in  taxation.  V,  288-297. 

Local  option  in  taxation.  I,  73-74. 

Local  option  in  Oregon.  V,  249. 

Home  rule  amendment  proposed  in  Louisiana.  VI,  67-84. 

2.  Separation  of  sources  of  state  and  local  revenues. 

Seligman,   Edwin  R.  A.     The  separation  of  state   and  local 
revenues.  I>  485-508. 

Treats  the  subject  under  four  headings:  meaning,  disadvantages,  his- 
tory and  development,  and  dangers.  An  appendix  shows  the  "appor- 
tionment of  state  taxes  in  New  York  on  the  basis  of  local  expenditure  or 
revenue,  compared  with  the  apportionment  on  the  basis  of  the  equalized 
assessment  of  real  and  personal  property." 

Adams,   T.  S.     Separation  of  the  sources  of  state  and  local 
revenues  as  a  program  of  tax  reform.  I,  515-527. 

"The  object  of  this  paper  is  to  separate  *  *  *  the  true  from  *  *  ' 
the  false,  in  this  reform."  "Despite  its  attractions,  *  *  *  the  idea 
of  complete  separation  of  state  and  local  finances  with  fiscal  autonomy  in 
each  sphere  is  impossible  of  realization  and  retrogressive  in  direction. 
*  *  *  Real  progress  lies  in  the  direction  of  centralization,  not  decen- 
tralization, of  fiscal  control. ' ' 

Kegley,  C.  B.     A  new  method  of  raising  state  revenue. 

I,  528-530. 

Advocates  the  apportionment  of  state  taxes  among  the  counties  in  pro- 
portion to  the  revenue  raised  by  each  for  local  purposes. 

Loos,  Isaac  A.    The  division  between  state  and  local  taxation. 

II,  59-67. 


/ 


28  A    READERS'    GUIDE 


Plehn,  Carl  C.    Tax  reform  in  California.  V,  115-136. 

Foote,  Allen  Ripley.  A  state  tax  on  local  government  incomes 
proposed  as  a  practical  substitute  for  a  state  general  prop- 
erty tax.  V,  253-262. 

Holds  that  ' '  The  substitution  of  special  state  taxes  for  a  direct  state 
general  property  tax  is  a  wrong  policy, ' '  and  that  state  taxes  should  be 
apportioned  on  the  basis  of  local  incomes  from  all  sources. 

Corbin,  William  H.  Apportionment  of  state  taxes  on  the  basis 
of  local  revenue.  V,  263-269. 

Proposes  abolition  of  the  general  property  tax  for  state  and  local  pur- 
poses, substituting  for  it  a  contribution  by  local  governments  based  in 
their  total  local  revenue. 

Miscellaneous  references 

Divorce  of  state  from  local  taxation.  I,  56-59. 

Segregation  of  sources  of  taxation.  I,  421-422. 

Some  "vital  criticism  of  the  much  exploited  doctrine  of 
segregation,"  by  Professor  Brindley.  IV,   155-156. 

Separation  of  sources  in  West  Virgina.  IV,  173. 

Separation  of  sources  by  "the  apportionment  by  expendi- 
ture plan"  in  Oregon  proved  defective  and  was  never  put 
into  operation.  V,  238-244. 

Proposed  constitutional  amendment  to  effect  segregation  of 
sources  in  Louisiana.  VI,  67-84. 

3.    State  and  federal  relations. 

Willis,  H.  Parker.  The  relation  of  federal  to  state  and  local 
taxation.  I,  201-210. 

Foote,  Allen  Ripley.  The  power  of  taxation  should  be  regu- 
lated. HI,  203-212. 

Seligman,  Edwin  R.  A.     The  relations  of  state  and  federal 

finance.  Ill,  213-226. 

Professor  Seligman  proposes  to  put  the  relations  of  state  and  federal 
finances  ' '  on  an  enduring  and  a  completely  satisfactory  basis ' '  by  assign- 
ing the  income  tax  to  the  federal  government,  the  corporation  and  inheri- 
tance tax  to  be  levied  by  the  federal  government  and  the  proceeds  dis- 
tributed wholly  or  in  part  to  the  states. 

Purdy,  Lawson.     Changes  in  federal  taxation.        Ill,  227-238. 

An  attack  on  the  federal  corporation  tax,  which  is  declared  to  be  "un- 
workable and  unjust,"  "not  productive  of  revenue,"  and  "needlessly 
inquisitorial, ' '  having  ' '  the  vices  of  income  taxes  without  the  merits  of 
an  income  tax  law  scientifically  framed. ' ' 


STATE    AND    LOCAL    TAXATION  29 

Discussion  on  relations  of  federal  and  state  taxation. 

Ill,  239-264. 

Presents  varying  views  as  to  whether  income  and  corporation  taxes 
should  be  state  or  federal  and  whether  corporation  and  other  taxes  should 
be  designed  to  perform  a  regulative  function  as  well  as  to  produce  revenue. 

4.    Doable  taxation — Interstate  comity. 

Judson,  Frederick  N.    Interstate  comity  in  taxation.    I,  39-46. 

A  consideration  of  double  taxation  as  caused  by  a  disregard  for  inter- 
state comity. 

Taylor,  W.  G.  Langworthy.    Multiple  taxation  and  taxation  of 
credits.  I,  313-339. 

Mixter,  Charles  W.     Farm  mortgages  and  double  taxation  in 
Vermont — situation  and  remedy.  I,  358-363. 

Corbin,  William  H.    Inheritance  tax  laws.  II,  171-194. 

Sutro,  Theodore.    Double  and  multiple  taxation.       II,  547-557. 

' '  A  brief  exposition  of  the  evils  of  inequality  arising  from  double  and 
multiple  taxation  *  *  *  in  the  United  States, ' '  and  suggesting  reme- 
dial measures. 

Crocker,   Courtenay.     Some  judicial  opinions  against  double 
taxation.  IV,  261-266. 

Extracts  from  decisions  of  state  and  federal  courts  collected  to  show 
the  inherent  injustice  arising  from  conflicts  of  state  jurisdiction  in  which 
two  or  more  states  tax  the  same  property,  referring  particularly  to  a  tax 
on  shares  of  stock  levied  in  the  state  of  owner's  domicile. 

Dix,  John  A.    State  comity  and  taxation.  V,  45-52. 

An  address  by  the  governor  of  New  York.  Eelates  to  recent  legislation 
in  New  York,  designed  to  avoid  double  taxation. 

Miscellaneous  references 

United  States  supreme  court  on  the  question  of  double  taxa- 
tion. I,  92-93. 

Double  taxation  through  the  inheritance  tax.  V,  311. 


SECTION  II 

INDEX  BY  STATES  AND  COUNTRIES 


(References  to  American  states  are  arranged  in  alphabetical  order,  fol- 
lowed by  other  countries.) 

Plehn,  Carl  C.    Tax  reform  in  California.  V,  115-136. 

Nye,  A.  B.    A  progress  report  on  corporation  taxation  in  Cali- 
fornia. VI,  165-175. 

Corbin,  William  H.     Apportionment  of  state  taxes  (Connecti- 
cut)  on  the  basis  of  local  revenue.  V,  263-269. 

Taxation  in  Connecticut.  I,  581-585. 

Sparks,  George  W.    The  special  tax  commission  of  Delaware. 

VI,  159-165. 

Florida  special  tax  commission.  V,  158-159. 

Candler,  Charles  Murphy.    Taxation  in  the  southern  states. 

Ill,  53-70. 

Mainly  a  discussion  of  different  features  of  the  tax  system  of  Georgia. 

Dunning,  Dow.    Problems  in  Idaho.  VI,  179-186. 

Brindley,  John  E.    The  problem  of  tax  reform  in  Iowa. 

IV,  111-156. 

Recent  tax  reforms  in  Iowa.  V,  75-83. 


The  county  assessor  and  tax  commission  system  (Iowa). 

VI,  107-118. 

Howe,  Samuel  T.,  Crummer,  S.  C,  and  Glass,  W.  S.  The  tax 
commission  of  Kansas;  a  review  of  the  work  of  its  first 
year.  II,  113-155. 

Robinson,  Wm.  A.    Taxation  work  in  Kentucky.      IV,  159-161. 

Davis,  W.  0.     The  special  tax  commission  of  Kentucky. 

VI,  135-113. 

Taxation  in  Kentucky.  Ill,  91-91. 


STATE    AND    LOCAL,    TAXATION  31 


Hart,  W.  0.    The  license  tax  system  in  Louisiana.     Ill,  275-295. 

Tax  reform  in  Louisiana.  VI,  51-56. 

Spragne,  Robert  J.    Tax  problems  in  Maine — in  view  of  Adam 
Smith's  first  principle  of  taxation.  I,  461-474. 

Robinson,  Clement  F.     Forest  taxation  under  the  direct  state 
tax  in  Maine.  HI,  359-364. 

Phelan,  Raymond  V.     Centralized  tax  administration  in  Min- 
nesota and  Wisconsin.  I,  97-106. 

McVey,  Frank  L.    The  taxation  of  mineral  properties  [in  Min- 
nesota]. II,  411-430. 

Fellows,   William   B.      Problems   encountered   in   establishing 
central  supervision  in  a  state  under  a  town  form  of  gov- 
ernment. VI,  469-477. 
Relates  to  New  Hampshire. 

Jess,  Frank  B.    AVork  of  the  New  Jersey  tax  commission. 

VI,  445-447. 

MacCracken,  John  H.     Taxation  of  city  real  estate  and  im- 
provements on  real  estate  as  illustrated  in  New  York  City. 

I,  375-397. 

Coleman,  George  S.     Special  franchise  taxation  in  New  York. 

I,  649-654. 

Woodbury,  Egburt  E.    Work  and  problems  of  tax  commissions. 

H,  457-475. 

A  general  criticism  of  the  tax  system  of  New  York  State,  by  the  chair- 
man of  the  State  Board  of  Tax  Commissioners. 

Taylor,  Hugh.     Taxation  of  telephone  companies  in  the  state 
of  New  York.  HI,  181-191. 

Dix,  John  A.     State  comity  and  taxation.  V,  45-52. 

Heydecker,  Edward  L.    Tax  legislation  in  New  York,  1911. 
J  V,  85-93. 

The  New  York  "secured  debts"  law.  VI,  251-254. 


Purdv,   Lawson.     Inheritance   taxation  in  the   state   of   New 
York.  VI,  295-301. 

Derthick,  F.  A.    The  farmers  and  the  general  property  tax. 

II,  136-148. 
Eelates  principally  to  Ohio, 


32  A    READERS'    GUIDE 


Foote,  Allen  Ripley.     Taxation  work  and  experience  in  Ohio. 

IV,  189-224. 

Dittey,  R.  M.     Uniform  rule  and  tax  limit  legislation  in  Ohio. 

VI,  215-233. 

Galloway,  Charles  V.     Taxation  developments  in  Oregon. 

I,  237-251. 

Administrative  problems  in  Oregon.  VI,  487-493. 


Beck,  Joseph  A.    Taxation  by  the  state  of  Pennsylvania. 

I,  531-550. 

Hause,  N.  E.     Taxation  for  state  purposes  in  Pennsvlvania. 

VI,  129-164. 

Bliss,  Z.  W.     Tax  legislation  of  1912  in  the  state  of  Rhode 
Island.  VI,  255-280. 

Peterson,  Samuel.    The  taxation  of  intangible  assets  in  Texas. 

I,  306-312. 

Coray,  George.    The  Utah  mortgage  tax.  I,  183-188. 

Thomas,  J.  J.     Taxation  of  mines  in  Utah  and  Nevada. 

II,  431-440. 

Patterson,  C.  S.    Report  of  special  tax  commission  of  Utah. 

VI,  425-433. 

Mixter,  Charles  W.     Farm  mortgages  and  double  taxation  in 
Vermont — situation  and  remedy.  I,  358-363. 

Freeman,  Douglas  S.     Taxation  conditions  in  Virginia. 

V,  67-74. 

The  defeat  of  the  Virgnia  tax  reform  bill,  1912. 

VI,  419-423. 

Easterday,  J.  H.     Taxation  of  money  and  credits   [in  Wash- 
ington]. II,  149-159. 

Parish,  Thomas  A.    Assessors  and  assessments.        Ill,  333-344. 

Gives  the  experience  of  the  assessor  of  King  county,  Washington,  in 
the  administration  of  the  general  property  tax. 

Custis,  Vanderveer.     Administrative  problems  in  Washington. 

VI,  495-498. 

Townsend,  T.  C.    Taxation  of  coal,  oil  and  gas.        II,  395-409. 

A  discussion  of  conditions  in  West  Virginia. 
State  supervision  of  assessments.  Ill,  345-348. 


West  Virginia. 


STATE    AND    LOCAL    TAXATION  33 


Taxation  work  in  "West  Virginia.  IV,  165-178. 

Discussion  on  West  Virgnia.  IV,  179-187. 

Taxation  in  West  Virginia.  I,  190-194. 

Phelan,  Raymond,  V.  Centralized  tax  administration  in  Min- 
nesota and  Wisconsin.  I,  97-106. 

Adams,  Thomas  S.  The  income  tax  as  a  substitute  for  the 
property  tax  on  certain  forms  of  personality  in  the  state 
of  Wisconsin.  IV,  87-110. 

Kennan,  K.  K.    Wisconsin's  income  tax  law.  V,  103-113. 

Haugen,  Nils  P.    The  Wisconsin  income  tax.  VI,  321-333. 

CANADA. 

Forman,  James  C.  Business  assessments  as  a  substitute  for  per- 
sonal property  tax.  II,  273-283. 

Hunt,  Theodore  A.     Taxation  systems  of  Northwest  Canada. 

II,  285-298. 

Relates  principally  to  the  province  of  Manitoba  and  the  city  of  Winni- 
peg, with  some  reference  also  to  municipal  revenue  laws  in  Alberta  and 
Saskatchewan. 

Perrie,  John.     Tax  system  of  the  province  of  Alberta. 

II,  299-302. 

Municipal  revenues  are  derived  from  tax  on  land  values,  improvements 
being  exempt. 

McKilligan,   John  B.     Taxation  in  British   Columbia. 

II,  303-328. 

Discussion  of  taxation  in  Canadian  provinces.  II,  329-340. 

Bradshaw,  T.    Taxation  of  life  assurance  companies  in  Canada. 

II,  343-361. 

Skelton,  O.  D.     The  taxation  of  mineral  resources  in  Canada. 

II,  385-394. 

Mavor,  James.     Canadian  methods  of  taxing  corporations. 

II,  585-615. 

LeRossignol,  J.  E.,  and  Stewart,  W.  Downie.    Ratings  on  un- 
improved values  in  New  Zealand.  I,  273-285. 

Bullock,  Charles  J.     The  general  property  tax  in  Switzerland. 

IV,  53-84. 


SECTION  III 

AUTHOR  INDEX 


Adams,  Thomas  S.  The  income  tax  as  a  substitute  for  the 
property  tax  on  certain  forms  of  personalty  in  the  state 
of  Wisconsin.  IV,  87-110. 

Separation  of  the  sources  of  state  and  local  revenues  as  a 


program  of  tax  reform.  I,  515-527 

Armson,  J.  G.     Two  years'  experience  in  Minnesota  with  the 
three-mill  tax  on  money  and  credits.  VI,  239-248. 

Bachelder,  N.  J.     Taxation  of  the  products  of  agriculture. 

I,  250-255. 

Beck,  Joseph  A.    Taxation  by  the  state  of  Pennsylvania. 

I,  531-550. 

Blackmar,  F.  W.     The  basis  of  assessment  in  taxation. 

I,  131-141. 

Bliss,  Z.  W.     Tax  legislation  of  1912  in  the  state  of  Rhode 
Island.  VI,  255-280. 

Boyle,  James  E.     Methods  of  assessment  as  applied  to  differ- 
ent classes  of  subjects.  I,  128-167. 

The  North  Dakota  state  tax  association.  VI,  85-93. 

Publication  of  assessment  lists.  II,  219-255. 


Bradshaw,  T.    Taxation  of  life  assurance  companies  in  Canada. 

II,  313-361. 

Brindley,  John  E.     The  county  assessor  and  tax  commission 
system.  VI,  407-418. 

The  problem  of  tax  reform  in  Iowa.  IV,  111-156. 

Recent  tax  reforms  in  Iowa.  V,  75-83. 


Bruce,  William  George.     Taxation  of  mercantile  and  manu- 
facturing corporations.  Ill,  279-308. 


STATE    AND    LOCAL    TAXATION  35 

Bullock,  Charles  J.    A  classified  property  tax.  Ill,  95-105. 

The  general  property  tax  in  Switzerland.  IV,  53-84. 

Local  option  in  taxation.  V,  271-287. 

The  position  of  the  inheritance  tax  in  American  taxation. 

I,  231-240. 

The  taxation  of  intangible  property.  II,  127-137. 

Campbell,  Robert  A.     History  of  constitutional  provisions  re- 
lating to  taxation.  II,  559-577. 

Candler,  Charles  Murphy.    Taxation  in  the  southern  states. 

Ill,  53-70. 

Coleman,  George  S.    Special  franchise  taxation  in  New  York. 

I,  649-654. 

Coray,  George.    The  Utah  mortgage  tax.  I,  183-188. 

Corbin,  William  H.    Apportionment  of  state  taxes  on  the  basis 
of  local  revenue.  V,  263-269. 

Inheritance  tax  laws.  II,  171-194. 

Taxation  of  mercantile  and  manufacturing  corporations. 

in,  309-317. 

The  work  of  the   special  tax   commission  investigating 

corporation  taxation  in  Connecticut.  VI,  449-458. 

Cox,  Robert  Lynn.     Taxation  of  life  insurance  in  the  United 
States.  II,  363-378. 

Crocker,   Courtenay.     Some  judicial  opinions  against  double 
taxation.  IV,  261-266. 

Custis,  Vanderveer.    Administrative  problems  in  Washington. 

VI,  495-498. 

Davenport,  H.  J.     The  taxation  of  unearned  increment. 

I,  294-303. 

Davis,  W.  O.    The  special  tax  commission  of  Kentucky. 

VI,  435-443. 

Deboer,  Joseph  A.     Taxation  of  level  premium  life  insurance. 

Ill,  129-148. 

Derthick,  F.  A.    The  farmers  and  the  general  property  tax. 

II,  139-148. 

The  taxation  of  real  estate  and  real  estate  improvements. 

I,  398-405. 


36  A    READERS'    GUIDE 


Dillard,  James  H.     Taxation  and  the  public  welfare. 

in,  47-52. 

Dittey,  R.  M.    Uniform  rule  and  tax  limit  legislation  in  Ohio. 

VI,  215-233. 

Dix,  John  A.    State  comity  and  taxation.  V,  45-52. 

Dunning,  Dow.    Problems  in  Idaho.  VI,  479-486. 

Easterday,  J.  H.    Taxation  of  money  and  credits.      II,  149-159. 

Fairchild,  Fred  Rogers.     Suggestions  for  a  practical  plan  of 
forest  taxation.  VI,  371-393. 

The  taxation  of  timber  lands  in  the  United  States. 

II,  69-82. 


Fellows,  William  B.  Problems  encountered  in  establishing  cen- 
tral supervision  in  a  state  under  a  town  form  of  govern- 
ment. VI,  469-477. 

Fernow,  B.  E.  Forest  taxation  and  conservation  as  practiced 
in  Canada.  II,  93-98. 

Fillebrown,  C.  B.     The  single  tax.  I,  286-293. 

Foote,  Allen  Ripley.  The  power  of  taxation  should  be  regu- 
lated. Ill,  203-212. 

Relation  of  franchise  taxation  to  service  rates.    I,  655-661. 


-  A  state  tax  on  local  government  incomes  proposed  as  a 
practical  substitute  for  a  state  general  property  tax. 

V,  253-262. 

-  Taxation  of  railroads  in  the  United  States.      V,  193-230. 

-  Taxation  work  and  experience  in  Ohio.         VI,  189-224. 


Forman,  James  C.     Business  assessments  as  a  substitute  for 
personal  property  tax.  II,  273-283. 

Freeman,  Douglas  S.     The  defeat  of  the  Virginia  tax  reform 
bill.  VI,  419-423. 

Taxation  conditions  in  Virginia.  V,  67-74. 


Galloway,  Charles  V.     Administrative  problems  in  Oregon. 

VI,  487-493. 

Taxation  developments  in  Oregon.  V,  237-251. 


STATE    AND    LOCAL    TAXATION  37 

Gardiner,  W.  H.  Public  relations  and  taxation  of  public  serv- 
ice corporations.  Ill,  175-180. 

Gephart,  W.  F.     The  growth  of  state  and  local  expenditures. 

II,  513-525. 

Guernsey,  N.  T.    The  relation  of  taxation  to  service  rates. 

VI,  177-185. 

Hammond,  Matthew  B.  Cooperation  between  state  and  local 
authorities  in  the  assessment  of  real  estate.        II,  113-126. 

Harrington,  John.  Taxation  of  stocks  and  securities  under 
the  inheritance  tax  law.  VI,  303-308. 

Hart,  W.  0.    The  license  tax  system  in  Louisiana.    Ill,  275-295. 

Tax  reform  in  Louisiana.  VI,  51-56. 

Haugen,  Nils  P.    The  Wisconsin  income  tax.  VI,  321-333. 

Hause,  N.  E.    Taxation  for  state  purposes  in  Pennsylvania. 

VI,  129-164. 

Henderson,  Henry  B.  Accounting  for  the  proceeds  of  all  col- 
lections of  taxes  and  public  charges  and  disbursements  of 
every  kind.  I,  85-89. 

Heydecker,  Edward  L.    The  New  York  "secured  debts"  law. 

VI,  251-254. 

State  conference  on  taxation.  VI,  95-99. 

Tax  legislation  in  New  York,  1911.  V,  85-93. 


Hoffman,  Frederick  L.  The  tax  burden  on  life  insurance  pol- 
icy holders.  Ill,  149-173. 

Holcomb,  Alfred  E.  The  assessment  of  public  service  corpo- 
rations. V,  149-165. 

Hollander,  Jacob  H.    Municipal  taxation  of  intangible  wealth. 

I,  406-414. 

Howe,  Samuel  T.,  Burnette,  J.  A.,  and  Milton,  B.  F.  Classifi- 
cation of  real  estate.  VI,  355-363. 

Howe,  Samuel  T.,  Crummer,  S.  C,  and  Glass.  W.  S.  The  tax 
commission  of  Kansas ;  a  review  of  the  work  of  its  first 
year.  II,  443-455. 

Huebner,  S.  S.     The  taxation  of  inheritances.  II,  195-205. 

The  taxation  of  life  and  fire  insurance  companies. 

I,  595-604. 


51944 


38  A    READERS'    GUIDE 


Hunt,  Theodore  A.    Taxation  systems  of  northwest  Canada. 

II,  285-298. 

Jess,  Frank  B.     "Work  of  the  New  Jersey  tax  commission. 

VI,  445-447. 

Judson,  Frederick  N.     Interstate  comity  in  taxation. 

I,  39-46. 

Keasbey,  Lindley  M.    Some  general  considerations  concerning 
sovereignty  and  taxation.  I,  304-305. 

Kegley,  C.  B.    A  new  method  of  raising  state  revenue. 

I,  528-530. 

Kennan,  K.  K.    Comparative  results  of  income  taxation  in  va- 
rious countries.  IV,   111-118. 

Wisconsin's  income  tax  law.  V,  103-113. 


LeRossignol,  J.  E.,  and  Stewart,  W.  Downie.  Ratings  on  unim- 
proved values  in  New  Zealand.  I,  273-285. 

Leser,  Oscar.    Problems  of  local  administration.       II,  527-545. 

Loeb.  Isidor.    Constitutional  limitations  affecting  taxation. 

I,  75-82. 

Loos,  Isaac  A.    The  division  between  state  and  local  taxation. 

II,  59-67. 

The  limitations  of  the  purposes  for  which  taxes  may  be 

levied.  I,  121-127. 

MacCracken,  John  H.  Taxation  of  city  real  estate  and  im- 
provements on  real  estate  as  illustrated  in  New  York 
City.  I,  375-397. 

Maclnness,  Duncan.     Uniformity  in  municipal  accounts. 

Ill,  267-274. 

McKilligan,  John  B.     Taxation  in  British  Columbia. 

II,  303-328. 

McPherson,  J.  H.  T.  The  general  property  tax  as  a  source  of 
state  revenue.  I>  475-484. 

McVey,  Frank  L.     The  taxation  of  mineral  properties. 

II,  411-430. 

Maltbie,  Milo  R.    The  taxation  of  public  service  corporations. 

II,  477-486. 

Mathews,  William  O.  Taxation,  the  unit  rule  of  assessment; 
a  hope  for  the  future.  I,  551-583. 


STATE    AND    LOCAL    TAXATION  39 

Mavor,  James.     Canadian  methods  of  taxing  corporations. 

II,  585-615. 

Merriam,  Charles  Edward.    Reform  in  municipal  taxation. 

I,  415-423. 

Millis,  H.  A.  Business  and  professional  taxes  as  a  source  of 
local  revenue.  I,  442-455. 

Mixter,  Charles  W.  Farm  mortgages  and  double  taxation  in 
Vermont — situation  and  remedy.  I,  358-363. 

Noel,  James  W.    The  taxation  of  insurance.  Ill,  111-128. 

Nye,  A.  B.  A  progress  report  on  corporation  taxation  in  Cali- 
fornia. VI,  165-175. 

Parish,  Thomas  A.    Assessors  and  assessments.        Ill,  333-344. 

Patterson,  C.  S.    Special  tax  commission  of  Utah.     VI,  425-433. 

Perrie,  John.     Tax  system  of  the  province  of  Alberta. 

II,  299-302. 

Peterson,  Samuel.    The  taxation  of  intangible  assets  in  Texas. 

I,  306-312. 

Phelan,  Raymond  V.  Centralized  tax  administration  in  Min- 
nesota and  Wisconsin.  I,  97-108. 

Phillips,  John  B.    The  habitation  tax.  I,  168-182. 

Pierce,  Frank  G.    Taxation  of  moneys  and  credits.  I,  340-357. 

Plehn,  Carl  C.     Tax  reform  in  California.  V,  115-136. 

Taxation  of  public  service  corporations.  I,  635-648. 

Pleydell,  A.  C.    The  incidence  of  taxation.  I,  424-433. 

Legislation  of  1912  and  pending  constitutional  amend- 
ments. VI,  37-49. 

Tax  legislation  of  the  year  1910-1911.  V,  53-63. 

Polleys,  T.  A.    Railroads  as  taxpayers.  IV,  245-251. 

Pomeroy,  George  E.  Taxation  of  buildings  in  business  dis- 
tricts and  work  of  a  valuation  committee  in  the  assess- 
ment of  real  estate.  VI,  347-352. 

Powers,  L.  G.  The  economic  and  statistical  value  of  uniform 
state  laws  on  the  subject  of  state  and  local  taxation. 

I,  47-53. 

Uniform  listing  of  real  estate.  Ill,  321-332. 


40  A    EEADERS'    GUIDE 


Purdy,  Lawson.    Changes  in  federal  taxation.  Ill,  227-238. 

City  real  estate  assessment.  II,  237-247. 

Inheritance  taxation  in  the  state  of  New  York. 

VI,  295-301. 

Outline  of  a  model  system  of  state  and  local  taxation. 

I,  54-74. 

Raper,  Charles  Lee.     The  taxation  of  incomes.  I,  241-249. 

Reed,  Charles  A.  L.    A  council  of  states.  I,  20-35. 

Robinson,  Clement  F.    Forest  taxation  under  the  direct  tax  in 
Maine.  HI,  359-363. 

Tax  legislation  of  1910.  IV,  267-273. 


Robinson,  William  A.     Obstructions  in  state  constitutions  to 
improvements  in  tax  laws.  Ill,  71-94. 

Taxation  work  in  Kentucky.  IV,  159-164. 


Selierman,  Edwin  R.  A.    The  importance  of  precision  in  assess- 
ments. II,  211-219. 

The  relations  of  state  and  federal  finance.        Ill,  213-226. 

The  separation  of  state  and  local  revenues.        I,  485-514. 


Shaw,  A.  C.    Forest  taxation.  I,  256-258. 

Taxation  of  forest  lands.  II,  83-91. 

Shields,  Robert  H.    Railroad  taxation  problems.  IV,  231-241. 

Railway  taxation.  II,  263-269. 

Shortt,  Adam.    The  taxation  of  public  service  corporations. 

I,  622-634. 

Skelton,  0.  D.     The  taxation  of  mineral  resources  in  Canada. 

II,  385-394. 

Smith,  Herbert  Knox.    State  systems  of  corporate  taxation. 

V,  139-148. 

Sparks,  George  W.    The  special  tax  commission  of  Delaware. 

VI,  459-465. 

Sprague,  Robert  J.    Tax  problems  in  Maine.— In  view  of  Adam 
Smith's  first  principle  of  taxation.  I,  461-474. 


STATE    AND    LOCAL    TAXATION  41 

Sutro,  Theodore.    Double  and  multiple  taxation.      II,  547-557. 

Taxation  of  competitive  industrial  corporations. 

I,  605-621. 

Taylor,  Hugh.     Taxation  of  telephone  companies  in  the  state 
of  New  York.  Ill,  181-191. 

Taylor,  W.  G.  Langworthy.    Multiple  taxation  and  taxation  of 
credits.  I,  313-339. 

Thomas,  J.  J.    Taxation  of  mines  in  Utah  and  Nevada. 

II,  431-440. 

Todd,  Edwin  S.     An  outline  for  the  study  of  state  and  local 
taxation.  VI,  117-126. 

The  study  of  taxation  in  American  colleges.     VI,  109-116. 


Townsend,  T.  C.  State  supervision  of  assessments.    Ill,  345-348. 

Taxation  of  coal,  oil  and  gas.  II,  395-409. 

Taxation  work  in  "West  Virginia.  IV,  165-178. 

Underwood,  Joseph  H.    Discussion  of  inheritance  taxation. 

II,  207-209. 

The  taxation  of  inheritances.  I,  211-223. 


West,  Max.    Taxation  of  inheritances.  I,  224-230. 

Willis,  H.  Parker.     The  relation  of  federal  to  state  and  local 
taxation.  I,  201-210. 

Wolff,  Solomon.    Home  rule  in  taxation.  I,  107-120. 

Woodbury,  Egburt  E.    Work  and  problems  of  tax  commissions. 

II,  457-475. 


5  HJTHERN  BRANCH, 

IIVERSITY  OF  CALIFORNIA, 

LIBRARY, 
d-OS  ANGELES,  CALIF. 


1 


I 


UC .SOUTHERN  REGIONAL  LIBRARY  FACILIT 


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